ITR Forms 1 to 10 — useful for understanding the purpose and eligibility of each form:

Income Tax Return (ITR) Forms – ITR 1 to ITR 10

ITR-1 (SAHAJ)

For: Resident Individuals (except not ordinarily resident)

Income Source: Salary/Pension, One House Property, Other Sources (Interest)

Total Income Limit: Up to ₹50 lakh

Not for: Individuals having capital gains, business income, or foreign income

ITR-2

For: Individuals and HUFs not having business or professional income

Income Source: Salary, House Property, Capital Gains, Other Sources, Foreign Assets/Income

ITR-3

For: Individuals and HUFs having income from business or profession

Also includes: Income from partnership firm, capital gains, etc.

ITR-4 (SUGAM)

For: Resident Individuals, HUFs, and Firms (other than LLPs) opting for Presumptive Income Scheme under Sections 44AD, 44ADA, or 44AE

Income Limit: Up to ₹50 lakh

Simple return form for small businesses and professionals

ITR-5

For: Firms, LLPs, AOPs (Association of Persons), BOIs (Body of Individuals), and Co-operative Societies

Not for: Individuals, HUFs, or Companies

ITR-6

For: Companies (other than those claiming exemption under Section 11 – i.e., charitable or religious trusts)

ITR-7

For: Persons, including companies, required to file return under:

Section 139(4A) – Charitable/Religious Trusts

Section 139(4B) – Political Parties

Section 139(4C) – Research/News Agencies

Section 139(4D) – Educational Institutions

ITR-8

For: Electoral Trusts claiming exemption under Section 13B of the Income Tax Act

ITR-9

For: Entities or persons required to file returns as per special provisions (rarely used; usually for special assessments, litigation cases, or legacy formats)**

ITR-10

For: Trusts, Institutions, Funds, or Universities filing under Section 139(4A), (4B), (4C), or (4D) to claim exemption under Section 11 or 12